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Edited version of private advice
Authorisation Number: 1052147904025
Date of advice: 30 August 2023
Ruling
Subject: GST and product A
Question
Is your supply of the Products a GST-free supply pursuant to section 38(2) of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)?
Answer
The supply of the Products is GST-free under section 38-2 of the GST Act because:
• the Products are food for human consumption and satisfy the definition of food in paragraph 38-4(1)(b) of the GST Act; and
• the Products are not excluded from being GST-free by section 38-3 of the GST Act.
This private ruling applies for the for the following period:
From DDMMYYYY to DDMMYYYY
The scheme commenced in:
MMYYYY
Relevant facts and circumstances
You are registered for GST.
The Products are in a new range, known as the 'product A Range'.
The storage instructions on the packaging advises that the Products should be refrigerated.
The Products are designed to be heated prior to consumption, with microwave heating instructions included on the packaging of each Product.
You have provided information about the packaging, ingredients, price and marketing of the Products.
Relevant legislative provisions
A New Tax System (Goods and Services Tax) Act 1999 section 38-2.
A New Tax System (Goods and Services Tax) Act 1999 section 38-3.
A New Tax System (Goods and Services Tax) Act 1999 paragraph 38-4(1)(a)
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